Liberty operated a small toyshop in a suburban street. She wanted to expand and leased a much larger shop in a shopping mall. She paid the owner of the shop, Adam, a lease premium of $15,000. The shop owner paid Duties Tax of $750 and legal fees of $800. Her lease was for five years. Three years into the lease the owner wanted to take back the premises and paid Liberty $30,000 to vacate early. Set out the CGT events which occurred (if any) to Liberty and the lessor, Adam on the leasing of the property and the early termination of the lease and state if a gain or loss occurred. There is is no need to calculate the gain or loss.